The finite element method is used to calculate a rotating disc, which has a uniform thickness and is made of functionally graded materials, based on the concepts of multilayer disc and equivalent material. These concepts are also available for analytical calculus. The multilayered disc concept perceives the disc as constructed from several layers, and the equivalent material concept regards the disc material as composed of homogeneous and isotropic material but with fictitious properties equivalent in behavior to the functionally graded material. These two concepts, encompassed in this study, allow us to contemplate the variation according to the material law and Poisson's ratio, which is often neglected, to reduce the mathematical complexity. The concepts, models, and methods involved in this study were validated by employing numerical and analytical calculations. The proposed method introduced simplicity, precision, and accessibility to solve the complex problem of functionally graded structures. The calculus development, model validation, and result analysis were based on numerical calculus using the finite element method. The utilized models were grounded on the existence of an axial-symmetric plane. So, 2D or 3D simplified models can be used with several variants regarding the mesh fineness. This study results and models are useful to specialists and structure designers of this type, have a high degree of generality, and present opportunities for the application of other calculation methods.